Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1135.10
Disposition versions

Full text
1135.10. (Repealed).
2005, c. 38, s. 314; 2006, c. 13, s. 215.
1135.10. If a corporation, in this section referred to as the "new corporation", resulting from the amalgamation, within the meaning of section 544, of two or more corporations, each of which is referred to in this section as the "predecessor corporation", carries on after the amalgamation a business carried on before the amalgamation by a predecessor corporation, the new corporation is deemed, for the purposes of sections 1135.1 to 1135.8, to continue the existence of the predecessor corporation.
2005, c. 38, s. 314.
© Gouvernement du Québec